,,ii  #aacth ,,congress  #ast ,session  
,s4 #icg  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,may #ad1 #bjac ,mr4
 ,flake 7for himself1 ,mr4 ,isakson1    
,mr4 ,risch1 and ,mr4 ,cornyn7          
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
prohibit the ,internal ,revenue ,service
 from applying disproportionate scrutiny
 to applicants for tax-exempt status    
based on ideology1 and for other        
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,protect ,against   
,ideology-,based ,targeting ,act4  #b4  
,prohibition of ideology-based targeting
 ,the ,internal ,revenue ,service is    
prohibited1 within the exercise of its  
regulatory authority under the ,internal
 ,revenue ,code of #aihf to review      
applications for exemption from taxation
 under section #eja7;a7 of such ,code1  
from developing or using any methodology
 that applies disproportionate scrutiny 
to any applicant based on the ideology  

expressed in the name or purpose of the 
organization4  #c4 ,report to ,congress 
7a7 ,in general ,subparagraph 7,a7 of   
section #ghjc7;d77#b7 of the ,internal  
,revenue ,code of #aihf is amended--    
7#a7 by redesignating clauses 7ii71     
7iii71 and 7iv7 as clauses 7iii71 7iv71 
and 7v71 respectively1 and  7#b7 by     
inserting after clause 7i7 the following
 new clause3  7ii7 the number of        
complaints during the period that allege
 disproportionate scrutiny in the       
process of applying for exempt status   
under section #eja7;a7 based on the     
ideology of the applicants2  4  7b7     
,evaluation of complaints ,paragraph    
7#b7 of section #ghjc7;d7 of the        
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new subparagraph3  7,c7 ,in   
the case of a complaint or allegation   
described in subparagraph 7,a77ii71 the 
report shall provide an evaluation of   
the source and the circumstances of such
 complaints1 including a timeline of    

events1 identification of any ,internal 
,revenue ,service employees involved in 
the case1 and a determination of whether
 such scrutiny was related to the       
exercise of permitted political         
activities 7as determined under         
subsection 7c77#c7 or 7h71 whichever is 
applicable1 of section #eja7 by an      
applicant or exempt organization4  4    
7c7 ,conforming amendment ,subparagraph 
7,b7 of section #ghjc7;d77#b7 of the    
,internal ,revenue ,code of #aihf is    
amended by striking ,clauses 7iii7 and  
7iv7 and inserting ,clauses 7iv7 and    
7v74  7d7 ,effective date ,the          
amendments made by this section shall   
apply to reports submitted after the    
date which is #f months after the date  
of the enactment of this ,act4